Edible oils and vegetable ghee, including cooking oil, on
which Federal Excise Duty is charged, levied and collected
by a registered manufacturer or importer as if it were a
tax payable under section 3 of the Act.

Explanation.– Exemption of this entry
shall not be available to distributors, wholesalers or retailers

Goods imported by
various agencies of the United Nations, diplomats, diplomatic missions,
privileged persons and privileged organizations which are covered under
various Acts and, Orders, rules and regulations made thereunder; and
agreements by the Federal Government provided that such goods are charged to
zero-rate of customs duty under Customs Act, 1969 (IV of 1969), and the
conditions laid therein

(substituted for "Goods imported by diplomats, diplomatic missions, privileged
persons and privileged organizations which are covered under various Acts
and, orders, rules, regulations made thereunder and agreements by the
Federal Government provided that such goods are charged to zero-rate of
customs duty under the Customs Act, 1969 (IV of 1969), and the conditions
laid down for customs purposes are observed." by Finance Act, 2007)

99.01, 99.02, 99.03 and 99.06

47.

Import of articles of household and personal effects
including vehicles and also the goods for donation to projects established
in Pakistan imported by any of the rulers of Gulf Shaikhdoms who is in
possession of residential accommodation in Pakistan and goods including
vehicles by the United Arab Emirates dignitaries as are listed in column (2)
against heading No. 99.05 in column (1) of the First Schedule to the Customs
Act, 1969 (IV of 1969), for their personal use and for donation to welfare
projects established in Pakistan subject to the similar conditions as are
envisaged for the purposes of applying zero-rate of customs duty on such
goods under the said Act.

99.05

48.

Goods imported or supplied under grants-in-aid for which a
specific consent has been obtained from the Central Board of Revenue;
supplies and imports under agreements signed by the Government of Pakistan
before the 30th June, 1996, provided the agreements contained the provision
for exemption of tax at the time of signing of agreement.

99.03

49.

Import of all goods received, in the event of a natural
disaster or other catastrophe, as gifts and relief consignments, including
goods imported for the President’s Fund for Afghan Refugees, relief goods
donated for Afghan Refugees, gifts for President’s Fund for Assistance of
Palestine and gifts received by Pakistani organizations from Church World
Services or the Catholic Relief Services subject to the similar conditions
as are envisaged for the purposes of applying zero-rate of customs duty
under the Custom Act, 1969 (IV of 1969).

99.07, 99.08 and 99.11

50.

Articles imported through post as unsolicited gifts, subject
to the same conditions as are envisaged for the purposes of applying
zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

99.09

51.

Imported samples, subject to the same conditions as are
envisaged for the purposes of applying zero-rate of customs duty under the
Customs Act, 1969 (IV of 1969).

99.10

52.

Goods imported by or donated to hospitals run by the Federal
Government or a Provincial Government; and non-profit making educational and
research institutions subject to the similar restrictions, limitations,
conditions and procedures as are envisaged for the purpose of applying
zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of
1969).

99.13, 99.14 and 99.15

53.

Import of all such gifts as are received, and such equipment
for fighting tuberculosis, leprosy, AIDS and cancer and such equipment and
apparatus for the rehabilitation of the deaf, the blind, crippled or
mentally retarded as are purchased or otherwise secured by a charitable
non-profit making institution solely for the purpose of advancing declared
objectives of such institution, subject to the similar conditions as are
envisaged for the purposes of applying zero-rate of customs duty under the
Customs Act, 1969 (IV of 1969).

99.12, 99.13 and 99.14

54.

Educational, scientific and cultural material imported from a
country signatory to UNESCO Agreement or a country signatory to bilateral
commodity exchange agreement with Pakistan, subject to the same conditions
as are envisaged for the purposes of exemption under the Customs Act, 1969
(IV of 1969).

99.15

55.

Import of replacement goods supplied free of cost in lieu of
defective goods imported, subject to similar conditions as are envisaged for
the purposes of applying zero-rate of customs duty under the Customs Act,
1969 (IV of 1969).

99.16

56.

Re-importation of foreign origin goods which were temporarily
exported out of Pakistan subject to similar conditions as are envisaged for
the purposes of applying zero-rate of customs duty under the Customs Act,
1969 (IV of 1969).

99.18

57.

Goods (including dry fruits imported from Afghanistan)
temporarily imported into Pakistan, meant for subsequent exportation charged
to zero-rate of customs duty subject to the similar restrictions,
limitations, conditions and procedures as are envisaged for the purpose of
applying zero-rate of customs duty on such goods under the Customs Act, 1969
(IV of 1969).

99.19, 99.20 and 99.21

58.

Import of ship stores, subject to the procedures, conditions
and restrictions as may be specified by the Collector of Customs in this
behalf including those consignments of such stores that have been released
without charging sales tax since the 1st July, 1998, but
excluding such consignments of ship stores as have been cleared on payment
of sales tax.

99.22

59.

Artificial kidneys, eye cornea, hemodialysis machines,
hemodialyzers, A.V. fistula needles, hemodialysis fluids and powder, blood
tubing tines for dialysis and reverse osmosis plants for dialysis, double
lumen catheter for dialysis, catheter for renal failure patient and
peritoneal dialysis solution and angioplasty equipment (balloons, catheters,
wires and stents), subject to the similar conditions and procedures as are
envisaged for the purposes of applying zero-rate of customs duty on these
goods under the Customs Act, 1969 (IV of 1969).

99.24 and 99.25

60.

Contraceptives and accessories thereof

9020
and 4014.1000

61.

Goods produced or manufactured in and exported from Pakistan
which are subsequently imported in Pakistan within one year of their
exportation, provided conditions of section 22 of the Customs Act, 1969 (IV
of 1969), are complied with.

Respective headings.

62.

Defence stores, whether manufactured locally or imported by
the Federal Government against foreign exchange allocation for defence,
including trucks, trailers and vehicles falling under PCT heading 87.04 of
the First Schedule to the Customs Act, 1969 (IV of 1969), specially modified
for mounting defence equipments, their parts and accessories for supply to
Armed Forces.

Respective headings.

63.

Personal wearing apparel and bonafide baggage imported by
overseas Pakistanis and tourists, if imported under various baggage rules
and is exempt from customs-duties.

Respective headings.

64.

Spare parts and equipment for aircraft and ships covered by
serial number 43 and 44 above.

Respective headings.

65.

Equipment and Machinery for pilotage, salvage or towage for
use in ports or airports.

Respective headings.

66.

Equipment and Machinery for air navigation.

Respective headings.

67.

Equipment and machinery used for services provided for
handling of ships or aircrafts in a customs-port or customs-airport.

Respective headings.

68.

Such plant and machinery as is notified by the Federal
Government in the official Gazette but if imported, these shall be entitled
to exemption from sales tax on importation if these are not manufactured in
Pakistan.

Respective headings.

69.

Tractors, bulldozers and combined harvesters; and CKD kits
thereof imported by recognized local manufacturers as per their approved
deletion programme subject to the same conditions as are envisaged for the
purposes of exemption under the Customs Act, 1969 (IV of 1969).

(substituted for "Import and supply of CNG Euro-2 buses, whether in CBU or CKD
condition." by Finance Act, 2007)

8702.9010 and
8702.9090

Table 2
(Local Supplies only)

Serial No.

Description

Heading Nos. of the First Schedule to the Customs Act,
1969 (IV of 1969)

(1)

(2)

(3)

1.

Supply of cottonseed exclusively meant for sowing
purposes, subject to such conditions as the Board may specify.

1207.2000.

2.

Supply of locally produced crude vegetable oil obtained
from the locally produced seeds ("other than cottonseed"
omitted by Finance Act, 2007)
except cooking oil, without having undergone any process except the
process of washing.

Respective headings.

3.

Supplies made by
(a) cottage industry; and (b) retailers whose annual turnover from
supplies, whether taxable or otherwise, made in any tax period during
the last twelve months ending any tax period does not exceed rupees five
million.

(substituted for "Supplies made by (a) manufacturers whose annual turnover
from taxable supplies made in any tax period during the last twelve
months ending any tax period does not exceed rupees five million; and
(b) retailers whose annual turnover from supplies, whether taxable or
otherwise, made in any tax period during the last twelve months ending
any tax period does not exceed rupees five million." by Finance Act,
2007)

Respective headings.

4.

Raw material and intermediary goods manufactured or
produced, and services provided or rendered, by a registered person,
consumed in-house for the manufacture of goods subject to sales tax.

Respective headings.

5.

Supply of other such agricultural implements as may be
specified in a notification to be issued by the Federal Government in
the official Gazette.

Respective headings.

6.

Supply of fixed assets against which input tax adjustment
is not available under a notification issued in terms of clause (b) of
sub-section (1) of section 8 of the Sales Tax Act, 1990.

Foodstuff cooked or prepared
in-house and served in messes run on the basis of mutuality and
industrial canteens for workers.

Respective headings.

9.

Foodstuff and other eatables
prepared in the flight kitchens and supplied for consumption on-board in
local flights.

Respective headings.

10

Agricultural produce of Pakistan, not subjected to any
further process of manufacture.

Respective headings.

NOTES:
1. For the purposes of this Schedule, for entries against which
classification of headings or sub-headings has been specified, exemption shall
be admissible on the basis of description of goods as mentioned in column (2) of
this Schedule. PCT classification of headings is provided for ease of reference
and commodity classification purposes only.

2. For
the purposes of determining classification of any goods, the general rules for
interpretation of the First Schedule to the Customs Act, 1969 (IV of 1969), and
Explanatory Notes to the Harmonized Commodity Description and Coding System
(relevant version) as amended from time to time shall be considered authentic
source of interpretation.

3. For the purposes of exemption of sales tax under serial numbers 46, 47, 49,
50, 51, 52, 53, 56, 57, 59, 60 and 62 of this Schedule, the definitions,
restrictions, limitations, conditions and procedures and all the provisions of
Chapter 99 of the First Schedule to the Customs Act, 1969 (IV of 1969), for the
purposes of applying zero-rate of customs duty shall, mutatis mutandis,
apply and shall be deemed and construed to be part of this Schedule

(Sixth Schedule substituted by Finance
Act 2005.)

THE SIXTH SCHEDULE

See section 3(1)

Serial No.

Description

Heading Nos. of the First Schedule to the
Customs Act, 1969

(IV of 1969)

(1)

(2)

(3)

1.

Live animals.

Respective headings of Chapter 1.

2.

Agricultural produce of Pakistan, not subjected
to any further process of manufacture.

a)
used in the manufacture of cotton seed oil by the registered persons
subject to such conditions as the Board may specify; and

b)
exclusively meant for sowing purposes, subject to such conditions as
the Board may specify.

1207.2000

6.

Desi Ghee derived from milk;
butter not sold under brand name or trade mark and supply of locally
produced crude vegetable oil obtained from the locally produced
seeds other than cotton
seeds,
except cooking oil, without having undergone any process except the
process of washing.

Respective
Headings

6A.

Edible
oils and vegetable ghee, including cooking oil, on which Central
Excise Duty is charged, levied and collected as if it were a tax
payable under section 3 of this Act.

Respective
Headings

11.

Contraceptives and accessories therefore.

Respective headings.

20.

"Holy Quran", complete or in parts, with or
without translation; audio and video cassettes recorded with Quranic
verses; other holy books.

49.01
and 85.24

21.

Newspapers, books, journals and periodicals
excluding directories of all sorts.

49.01,49.02 and 49.03

22.

Currency notes, bank notes, shares, stocks
and bonds.

49.07

23.

Poultry feed and its ingredients.

Respective headings.

24.

Silver and gold, in un-worked condition; monetary
gold.

71.06 and 71.08

25.

Goods produced or manufactured in and exported
from Pakistan which are subsequently imported in Pakistan within one
year of their exportation, provided conditions of section 22 of the
Customs Act, 1969, are complied with.

Respective headings.

26.

Goods (including dry fruits
imported from Afghanistan) temporarily imported into Pakistan, meant
for subsequent exportation charged to zero-rated of customs duty subject
to the similar restrictions, limitations, conditions and procedures
as are envisaged for the purpose of applying zero-rate of customs
duty on such goods under the Customs Act, 1969 (IV of 1969).

99.19, 99.20 and 99.21

27.

Re-importation of foreign origin goods which
were temporarily exported out of Pakistan subject to similar conditions
as are envisaged for the purposes of applying zero-rate of customs
duty under the Customs Act, 1969.

99.18

28.

Import of replacement goods supplied free
of cost in lieu of defective goods imported, subject to similar conditions
as are envisaged for the purposes of applying zero-rate of customs
duty under the Customs Act, 1969.

99.16

29.

Defence stores (other than those as are manufactured
in Pakistan) imported by Federal Government against foreign exchange
allocation for defence; defence stores supplied by manufacturers under
Defence Production Division trucks and vehicles falling under PCT
heading 87.04 of the First Schedule to the Customs Act, 1969 (IV of
1969) specially modified for mounting defence equipments, their parts and accessories assembled or
manufactured by local manufacturers for supply to Armed Forces.

Respective headings.

30.

Articles imported through post as unsolicited
gifts, subject to the same conditions as are envisaged for the purposes
of applying zero-rate of customs duty under the Customs Act, 1969.

99.09

31.

Imported samples, subject to the same conditions
as are envisaged for the purposes of applying zero-rate of customs
duty under the Customs Act, 1969.

99.10

32.

Educational, scientific and cultural material
imported from a country signatory to UNESCO Agreement or a country
signatory to bilateral commodity exchange agreement with Pakistan,
subject to the same conditions as are envisaged for the purposes of
exemption under the Customs Act, 1969.

Respective headings.

33.

Personal wearing apparel and bonafide baggage
imported by overseas Pakistanis and tourists, if imported under various
baggage rules and is exempt from Customs duties.

Respective headings.

34.

Ship which is neither;

(a) a ship of gross tonnage
of less than 15 LDT; nor

(b) a ship designed or adapted
for use for recreation or pleasure.

Respective headings.

35.

Aircraft which is neither;

(a) an aircraft of unladen weight
of less than 8000 kilograms; nor

(b) an aircraft designed or
adapted for use for recreation or pleasure.

Respective headings.

36.

Spare parts and equipment for ships and aircraft
covered by serial number 34 and 35 above.

Respective headings.

36A.

Import
of ship stores, subject to the procedure, conditions and restrictions
as may be specified by the Collector of Customs in this behalf including
those consignments of such stores that have been released without
charging sales tax since the 1st July, 1998 but excluding such consignments
of ship stores as have been cleared on payment of sales tax.

Respective headings.

37.

Equipment and machinery for pilotage, salvage
or towage for use in ports or airports.

Respective headings.

38.

Equipment and machinery for air navigation.

Respective headings.

39.

Equipment and machinery used for services
provided for handling of ships or aircrafts in a customs port or Customs
airport.

Respective headings.

40.

Goods imported by diplomats, diplomatic missions,
privileged persons and privileged organizations which are covered
under various Acts and, orders, rules, regulations made thereunder
and agreements by the Federal Government provided that such goods
are charged to zero-rate of customs duty under the Customs Act, 1969
and the conditions laid down for customs purposes are observed.

99.01,
99.02, 99.03 and 99.06

40A.

Import
of articles of household and personal effects including vehicles and
also the goods for donation to projects established in Pakistan imported
by any of the rulers of Gulf Shaikhdoms who is in possession of residential
accommodation in Pakistan and goods including vehicles by the United
Arab Emirate dignitaries as are listed in column (2) against heading
No. 99.05 of the First Schedule to the Customs Act, 1969 (IV of 1969)
for their personal use and for donation to welfare projects established
in Pakistan subject to the similar conditions as are envisaged
for the purposes of applying zero-rate of customs duty on such goods
under the said Act.

99.05

41.

Goods imported or supplied under grants-in-
aid for which a specific consent has been obtained from the Central
Board of Revenue; supplies and imports under agreements signed by
the Government of Pakistan before the 30th June, 1996, provided the
agreements contained the provision for exemption of tax at the time
of signing of agreement.

Respective headings.

42.

Supplies made by.-

(a) manufacturers whose annual
turnover from taxable supplies made in any tax period during the
last twelve months ending any tax period does not exceed rupees five
million (Substituted
for "five hundred thousand" by Finance Bill 2004); and

(b) retailers whose annual turnover
from supplies, whether taxable or otherwise, made in any tax period
during the last twelve months ending any tax period does not exceed
rupees five (Substituted
for "one" by Finance Bill 2004) million.

Respective headings.

43.

Raw
material and intermediary goods manufactured or produced, and services
provided or rendered, by a registered person, consumed by himself in
the manufacture of goods subject to sales tax.
(Substituted
for "Raw materials and intermediary goods or services
if used by the sale tax registered manufacturer, himself in the manufacture
of goods subject to sales tax" by Finance Bill 2004.)

Respective headings.

44.

such plant and machinery as is notified by
the Federal Government in the official Gazette but if imported, these
shall be entitled to exemption from sales tax on importation if these
are not manufactured in Pakistan.

Respective headings.

45.

Computer hardware including lap tops, notebooks,
PCs, main frame and their peripheral units and parts thereof.

Respective headings.

46.

Import of all such gifts as are received,
and such equipment for fighting tuberculosis, leprosy, AIDS and cancer
and such equipment and apparatus for the rehabilitation of the deaf,
the blind, crippled or mentally retarded as are purchased or otherwise
secured, by a charitable non-profit making institution solely for
the purpose of advancing declared objectives of such institution,
subject to the similar conditions as are envisaged for the purposes
of applying zero-rate of customs duty under the Customs Act, 1969
(IV of 1969).

99.12,
99.13 and 99.14

46A.

Goods imported by or donated to hospitals
run by the Federal Government or a Provincial Government; and non-profit
making educational and research institutions subject to the similar
restrictions, limitations, conditions and procedures as are envisaged
for the purpose of applying zero-rate of customs duty on such goods
under the Customs Act, 1969 (IV of 1969):

99.12,
99.14 and 99.15

47.

Import of all goods received, in the event
of a natural disaster or other catastrophe, as gifts and relief consignments
including goods imported for the President's Fund for Afghan Refugee,
relief goods donated for Afghan Refugees, gifts for President's Fund
for Assistance of Palestine and gifts received by Pakistani organizations
from Church World Services or the Catholic Relief Services, subject
to the similar conditions as are envisaged for the purposes of applying
zero-rate of customs duty under the Custom Act.

99.07,
99.08, 99.09 and 99.11

48.

Computer software.

Respective headings.

49.

Tractors,
bulldozers and combined harvesters(Substituted
for "Supply of tractors, bulldozers and combined
harvesters for agricultural purposes" by Finance Bill 2004); and CKD kits thereof imported
by recognized local manufacturers as per their approved deletion programme
subject to the same conditions as are envisaged for the purposes of
exemption under the Customs Act.

Respective headings

50.

Supply of other such agricultural implements
as may be specified in a notification to be issued by the Federal
Government in the official Gazette.

Artificial kidneys, eye cornea, hemodialysis machines,
hemodialyzers, A.V. fistula needles, hemodialysis fluids and powder,
blood tubing tines for dialysis and reverse osmosis plants for dialysis
double lumen catheter for dialysis, catheter for renal failure patient
and peritoneal dialysis solution, subject to the similar conditions
and procedures as are envisaged for the purpose of applying zero-rate
of customs duty on these goods under the Customs Act, 1969 (IV of
1969).

99.24
and 99.25

60.

Supply
of fixed assets against which input tax adjustment is not available
under a notification issued in terms of clause (b) of sub-section
(1) of section 8 of the Sales Tax Act, 1990.

Respective headings.

Interpretation.--
For the purpose of exemption of sales tax under serial Nos. 11, 26, 27, 28, 30,
31, 40, 40A, 46, 46A, 47 and 59 of this Schedule, the definitions, restrictions,
limitations, conditions and procedures and all the provisions of Chapter 99 of
the First Schedule to Customs Act, 1969 (IV of 1969), for the purpose of
applying zero-rate of customs-duty, shall, mutatismutandis apply
and shall be deemed and construed to be part of this Schedule.